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        Customs

        CESTAT held that imported Mixed Hydrocarbon Oil was correctly...

        Mixed Hydrocarbon Oil Classification Upheld Under CTI 27011990 After Lab Tests Confirm Product Not Automotive Diesel Fuel

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CESTAT held that imported Mixed Hydrocarbon Oil was correctly classified under CTI 27011990, not as Automotive Diesel Fuel under CTI 27101944. CRCL laboratory testing confirmed the product did not meet IS:1460:2005 standards for automotive diesel. The tribunal emphasized that classification burden lies with Revenue per SC precedent in H.P.L. Chemicals. Appellant's admission under investigation cannot alone determine classification without corroborating evidence. Department failed to substantiate misclassification allegations with legally admissible evidence. The appeal was allowed, setting aside the original classification order, confirming goods as Mixed Hydrocarbon Oil under CTI 27011990.
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